An analysis of comparative balance sheets, the current year's income statement, and the general ledger accounts of Guillen Corp. uncovered the following items. Assume all items involve cash unless there is information to the contrary, Indicate where each item should be reported in the statement of cash flows (indirect method), using these categories: (1) operating activity (added to net income). (2) operating activity (deducted from net income), (3) investing activity. (4) financing activity. (5) significant noncash investing and financing activity, or (6) not separately reported in the statement of cash flows. More than one number can be used per item. Payment of interest on notes payable. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows Exchange of land for patent. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows e Textbook and Media Sale of building for an amount greater than book value. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not senarata Sale of building for an amount greater than book value. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows e Textbook and Media Payment of dividends. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows e Textbook and Media Depreciation. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows e Textbook and Media Receipt of dividends on investment in stock. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows Sales. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows e Textbook and Media Issuance of capital stock. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity in Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows Amortization of patent. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows e Textbook and Media Issuance of bonds for land. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows Purchase of land. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows e Textbook and Media Conversion of bonds into common stock. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows Sale of land for an amount less than cost. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows e Textbook and Media Retirement of bonds. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows Cost of goods sold. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows e Textbook and Media Purchase of treasury stock. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows Increase in accounts receivable. Operating activity (added to net income) Operating activity (deducted from net income) Investing activity Financing activity Significant noncash investing and financing activity Not separately reported in the statement of cash flows